# Miscellaneous Transferred Excise Duties Act (Northern Ireland) 1972 (repealed), Section 14: Issue and duration of transferred excise licences.

Extent: N.I.

(1) Except where any provision of this Act or of any other enactment specifically provides to the contrary, transferred excise licences shall—
(a) not be issued upon payment of a less sum than the appropriate duty for a full year;
(b) come into force upon the date specified in the licence as the date of the coming into force thereof or, if such a date is not so specified, upon such date as the Ministry may direct;
(c) not be transferable; and
(d) not be issued for a longer period than one year.
(2) Notwithstanding anything contained in subsection (1)( b), it shall not be a defence to any prosecution for an offence under section 29 for the person charged to produce a licence obtained subsequent to the commission of the offence.

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Source: https://www.legislation.gov.uk/apni/1972/11/section/14 (the official version)
Page: https://openlegislation.uk/miscellaneous-transferred-excise-duties-act-northern-ireland-1972-repealed/section-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.